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Note: You can only apply LPP Subtract: unapplied LPP losses from other years –
losses against LPP gains.
Net gain only 159 +
Capital gains deferral from qualifying dispositions of eligible small business corporation shares (included in 3 above) 161 –
Farming and fishing income eligible for the capital gains deduction from the
disposition of eligible capital property (for details, see Form T657) 173
T5, T5013, and T4PS information slips – Capital gains (or losses) 174 +
T3 information slips – Capital gains (or losses) 176 +
Capital loss from a reduction in your business investment loss 178 –
Add lines 107, 110, 124, 132, 138, 153, 155, 158,159, 174, 176. Subtract lines 161 and 178.
Total of all gains (or losses) in column 5 before reserves 191 =
Reserves from line 6706 of Form T2017 (if negative, show it in brackets and subtract it) 192 +
Add lines 191 and 192. Total capital gains (or losses) 197 =
Multiply the amount on line 197 by 50%. Enter the taxable capital gains on Taxable capital gains
line 127 of your return. If it is a net capital loss, see line 127 in the guide. (or net capital loss) in 2016 199 =
5000-S3
Clear Data Help
Principal residence
Complete this section if you disposed of a property (or properties) in 2016 for which you are claiming a principal residence
exemption. Generally, you can only designate one property as your principal residence for any specific year, except where you sell
a principal residence and buy another in the same year. For information about designating a principal residence and what quailfies
as a principal residence, go to cra.gc.ca/capitalgains/ and select "Principal residence and other real estate", or see Chapter 6 of
Guide T4037, Capital Gains, or Income Tax Folio S1-F3-C2, Principal Residence.
For information on how to report the gain or loss on a part of your principal residence you used to produce income, see the section
"Real estate, depreciable property and other properties" in Chapter 2 of Guide 4037, Capital Gains, and Income Tax Folio S1-F3-C2,
Principal Residence.
If you were not a resident of Canada for the entire time you owned the designated property, your period of non-residence may
reduce the amount of the principal residence exemption or eliminate it. For more information, contact us.
179 1 I designate the property described below to have been my principal residence for all years owned.
2 I designate the property described below to have been my principal residence for some, but not
all, years owned (see note below).
3 I designate the properties described below to have been my principal residences for some or
all of the years owned (see note below).
Note: To calculate your capital gain for the years that a property was not designated to be your principal residence,
complete Form T2091(IND), Designation of a property as a principal residence by an individual.
Address Proceeds of
Year of acquisition disposition
181
Prov./Terr. Postal code Country
Total 182 =
If you need more space, attach a separate sheet paper.